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Regulation 9 Claims for repayment

Original text. Later amendments are not shown.

Claims by an approved repayment user for repayment of duty—

(a)

must be made no later than 3 months after the period to which they relate, and that period must not be shorter than 2 months nor longer than 3 years, and

(b)

shall not lie where the amount to be paid is less than £250.